9911796707
TMI Blog2014 (9) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... S V Giri Kumar, AGA JUDGEMENT :- Petitioner has sought a direction to the respondents to refund the excess tax paid by him, pursuant to notice dated 01/06/2012 issued by the second respondentauthority (Annexure-J) for the assessment period 2006-07 and 2007-08. The petitioner has also sought interest on that amount at the rate of 6% p.a. vide Section 50 of the Karnataka Value Added Tax Act, 2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,06,89,301/- after adjustment of tax dues. The grievance of the petitioner is that since June 2012, the said amount has not been refunded. Hence, a direction is sought in that regard. 3. I have heard the learned counsel for the petitioners and learned Addl. Government Advocate appearing for the respondent and perused the material on record. 4. During the course of submission, petitioner's coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the writ petition was filed on 08/07/2014 and the draft notice has been prepared only for the purpose of persuading this Court to decline to grant relief to the petitioner. He also contended that as no notice has been issued to the petitioner, he is entitled for refund in terms of the re-revised notice referred to above. 7. It is not in dispute that as per Annexure-J dated 01/06/2014, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner of Commercial Tax has already initiated revisional proceedings under the Act.The aforesaid dictum is squarely applicable in the present case. In the circumstances, the authorities are directed to refund Rs. 1,06,89,301/- along with interest at 6% p.a. in accordance with Section 50 of the Act within a period of two weeks from the date of receipt of the certified copy of this order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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